Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
Condonation of delay - proof of reasonable cause for not filing the appeal in time before the CIT (Appeals) - Since the order was send at wrong address, the assessee was prevented from filing the appeal before the CIT (Appeals) within the time granted by the statute - Delay condoned - AT
Condonation of delay - proof of reasonable cause for not filing the appeal in time before the CIT (Appeals) - Since the order was send at wrong address, the assessee was prevented from filing the appeal before the CIT (Appeals) within the time granted by the statute - Delay condoned - AT
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